M/S Bansal Electricals vs. Commissioner, Central Goods And Services Tax, North Division & Anr.

W.P.(C)/12920/2026HC DelhiGSTCNR DLHC01041914202607 September 2026Bench: HON'BLE MR. JUSTICE ANIL KSHETARPAL,HON'BLE MR. JUSTICE SHAIL JAIN2 pages

For Petitioner: Mr. Harsh Mahan Jauhari and Mr. Aayushman Jauhari, AdvsFor Respondent: Ms. Anushree Narain, SSC along with Mr. Apurv Yadav and Mr. Naman Choula, Adv

AI SummaryDismissed

Held

The High Court held that it cannot entertain a writ petition for condonation of delay when an efficacious remedy of appeal is available. Given the serious allegations of fraudulent ITC, the court found it inappropriate to intervene.

Facts

The petitioner was among 670 entities found to have fraudulently availed Input Tax Credit (ITC) by exchanging goods-less invoices and creating fake firms. The petitioner failed to file an appeal within the prescribed time due to indisposition.

Key Issues

Whether the High Court can entertain a writ petition for condonation of delay when an alternative statutory remedy of appeal exists, especially in cases of alleged fraudulent ITC.

Sections Cited

Section 107

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~60 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010419142026 + W.P.(C) 12920/2026, CM APPL. 60062/2026 and CM APPL. 60063/2026 M/S BANSAL ELECTRICALS .....Petitioner Through: Mr. Harsh Mahan Jauhari and Mr. Aayushman Jauhari, Advs. versus COMMISSIONER, CENTRAL GOODS AND SERVICES TAX, NORTH DIVISION & ANR. .....Respondents Through: Ms. Anushree Narain, SSC along with Mr. Apurv Yadav and Mr. Naman Choula, Adv. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

O R D E R % 07.09.2026

A common order has been passed in respect of as many as 670 companies/firms/individuals. It has been found by the authority that there was fraudulent availment of Input Tax Credit (‘ITC’) by the parties by exchanging good less invoices. Even fake firms were created for the generation of fake invoices.

A detailed order has been passed by the authority after considering various aspects of the matter.

Admittedly, the Petitioner has a remedy of filing an appeal under Section 107 of the Central Goods and Services Tax Act, 2017. 4. Learned counsel representing the Petitioner submits that the Petitioner was indisposed and, therefore, could not file the appeal within t

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

Create a free account Sign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.